JUDGMENT RAJES KUMAR, J. - This revision is directed against the order of the Tribunal dated July 11, 2002 for the assessment year 1990-91. The assessing authority initiated proceeding for the assessment year 1990-91 on the basis of the information received that the applicant provided bus No. U.P. - 70/A9081 to IFFCO Phulpur on hire and received the hire charges. On the basis of the information, an ex-parte order was passed on March 31, 1995 and tax was levied on the hire charges under section 3F of the U.P. Trade Tax Act, 1948 ("the Act"). The first appeal filed by the dealer was rejected and the second appeal has also been rejected by the Tribunal. Heard learned counsel for the parties. Learned counsel for the applicant submitted that the assessing authority has passed the ex-parte order without giving proper opportunity of hearing to the applicant. He further submitted that the copy of the contract, which is annexure 1 to the revision, reveals that vehicle was provided for the transportation of their employees from one place to another place while the physical control over the vehicle always remained with the applicant and therefore at no point of time there was transfer of right to use the vehicle by the applicant to IFFCO. He submitted that the apex court in the case of Bharat Sanchar Nigam Ltd. v. Union of India reported in [2006] 145 STC 91; [2006] 3 VST 95; [2006] 29 NTN 307 has held that for the transfer of right to use the goods the goods must be in a deliverable stage and at some stage it must be delivered. Since the assessing authority has passed the ex-parte order, the copy of the agreement has not been considered. I find substance in the arguments of the learned counsel for the applicant. It appears that the copy of the agreement, which is annexure 1 to the revision petition, has not been considered by any of the authority. The question whether there was transfer of right to use the vehicle has to be decided in terms of the agreement, which can appropriately be decided by the assessing authority. In view of the above, in my view, the matter requires a fresh consideration by the assessing authority. The question whether there was transfer of right to use the vehicle has to be decided in terms of the agreement, which can appropriately be decided by the assessing authority. In view of the above, in my view, the matter requires a fresh consideration by the assessing authority. The assessing authority is directed to consider the terms of the agreement and thereafter adjudicate whether the tax is leviable under section 3F of the Act or not. In the result, the revision is allowed. The order of the Tribunal dated July 11, 2002 is set aside. The matter is remanded back to the assessing authority for passing a fresh assessment order. Learned counsel for the applicant may file copy of this order within fifteen days before the assessing authority concerned and the assessing authority concerned may fix any date for hearing. It is made clear that the assessing authority is not required to issue any fresh notice to the applicant.